ISO taxpayers and crediting it against income tax

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

The Solidarity Tax (ISO) is owed by those carrying out commercial or agricultural activities with a gross margin above 4% of gross income. The ISO is creditable against income tax; any balance not credited within three years becomes a deductible expense, and there is no refund of excess amounts. These rules come from PwC and from summaries of the law (leyestributariasguatemala.com, leydeguatemala.com); they were not checked article by article against the official text.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Umbral de margen bruto para ser sujeto del ISOleyestributariasguatemala.com: > 4% de los ingresos brutosvigente
Plazo para acreditar el ISO contra el ISRPwC Other taxes / leydeguatemala.com: 3 años; el remanente es gasto deduciblevigente

Caveat

secondary summaries; exact articles still to be checked

Sources

leyestributariasguatemala.com — resumen de la Ley del ISO, Decreto 73-2008leyestributariasguatemala.comconsulted Aug 19, 2026
PwC Worldwide Tax Summaries — Guatemala, Other taxes (revisado 09-jun-2026)taxsummaries.pwc.comconsulted Aug 19, 2026
leydeguatemala.com — ISO, Decreto 73-2008leydeguatemala.comconsulted Aug 19, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.